Confiscation of goods: grounds include tax evasion, failure to account, unregistered supply, improper carriage or deliberate contravention. Goods are liable to confiscation when supply or receipt contravenes the Act resulting in tax evasion; when goods are not accounted for as required; when taxable goods are supplied without registration; when a conveyance is used in contravention of the Act (unless without owner's knowledge); or when any provision of the Act or Rules is contravened with the intention to evade tax.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Confiscation of goods: grounds include tax evasion, failure to account, unregistered supply, improper carriage or deliberate contravention.
Goods are liable to confiscation when supply or receipt contravenes the Act resulting in tax evasion; when goods are not accounted for as required; when taxable goods are supplied without registration; when a conveyance is used in contravention of the Act (unless without owner's knowledge); or when any provision of the Act or Rules is contravened with the intention to evade tax.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
